TDS Rates for AY 2022-23 FY 2021-22 (Complete TDS Rates Chart)

TDS Rates Chart for AY 2022-23/ FY 2021-22: Here is the TDS rates chart compiled by the team of GovtJobGuru team. It is very easy to check the TDS rate for any payment and for any payee even a layman can check it.

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Check Also: TDS Rates AY 2021-22 FY 2020-21

This TDS rates chart for all payees like Resident Individual, Resident HUF, Resident Firm/Co-operative, Domestic Company, Non-Resident (Other than Foreign Company) and Foreign Company. This TDS rates chart for AY 2022-23 includes all payment type like commission, professional service, technical services, interest, dividends, lotteries, horse race etc. For the convenience of the users, we are giving here the three selection criteria like select payee type, PAN provided by the payee or not, ITR files by the payee or not (3 years previous). The table will show you the TDS rates for AY 2022-23 as per your selection.

Health & Education cess and Surcharge on TDS (AY2022-23)

Payee Type Health & Education Cess Surcharge
Individuals/HUF/Co-operative/AOP/BOI/AJP/Firm/Domestic Company on Payment of incomes other than Salary & Wages No No
Non-Resident and Foreign Companies Yes Yes

Surcharge on TDS for AY 2022-23

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Education Cess on TDS AY 2022-23

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Important Conditions on TDS Rates (AY 2022-23)

The TDS rates are subject to provisions of section 206AA and 206AB. If same are applicable then TDS rate for AY 2022-23 will be as under;

1) Payee does not furnish PAN to the deductor 

Section 206 AA will be applicable and the TDS rate will be as follows:

Higher of;

  1. At the rate of relevant provision
  2. At the rate in force
  3. At the rate of 20%

2) Payee has not filed ITR for 2 PYs preceding the year in which TDS is deducted

Section 206AB will be applicable and the TDS rates will be as follows (w.e.f. 01.07.2021)

Higher of;

  1. Twice the rate of relevant provision
  2. Twice the rate in force
  3. At the rate of 5%

3) No PAN and ITR Filed/Where 206AA and 206AB both are applicable

The TDS rate will be higher of rate determined under 206AA and 206AB.

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